1. Letters

2. Types of Letters Block – Everything aligns at the left margin.
Modified Block - The body of the letter is left justified and single-spaced as in standard block format. However, the date and closing are in alignment in the center of the page.

3. Parts of a letter Return Address Date Inside Address Salutation Body
Complimentary Closing
Signature Block
Identification Initials
Enclosure Notation
CC-Stands for courtesy copies (formerly carbon copies). List the names of people to whom you distribute copies, in alphabetical order.

4. Return Address
If your stationery has a letterhead, skip this. Otherwise, type your name, address, and optionally, phone number and address.

5. How to start Date Inside Address Salutation
Type the date of your letter two lines below return address.
Type the name and address of the person and/or company to whom you're sending the letter, quadrupled spaced under the date
Type the recipient's name here. Type Mr. or Ms. [Last Name] to show respect, but don't guess spelling or gender. Some common salutations are
Ladies:
Gentlemen:
Dear Sir:
Dear Sir or Madam:
Dear [Full Name]:
To Whom it May Concern:
Inside Address
Date
Salutation

6. Body
1. Two spaces below salutation 2. Double space between sentences Keep it brief and to the point. 4. Indent (tab)

7. Types of closing
Complimentary Closing
Signature Block
What you type here depends on the tone and degree of formality. For example,
Respectfully yours (very formal)
Sincerely (typical, less formal)
Very truly yours (polite, neutral)
Cordially yours (friendly, informal)
Leave four blank lines after the Complimentary Close to sign your name. Sign your name exactly as you type it below your signature.
Title is optional depending on relevancy and degree of formality. Examples are
John Doe, Manager
P. Smith Director, Technical Support
R. T. Jones - Sr. Field Engineer

8. Identification Initials
Enclosure
Notation
If someone typed the letter for you, he or she would typically include three of your initials in all uppercase characters, then two of his or hers in all lowercase characters.
Common styles are below.
JAD/cm
JAD:cm
clm
This line tells the reader to look in the envelope for more. Type the singular for only one enclosure, plural for more. If you don't enclose anything, skip it.
ADDITIONS

9. B U S I N E L T R 1234 Any Street (Your street address)
Hometown, OH (City, State ZIP)
July 12, 2007 (Current Date)
Ms. Sandra Garcia (Name of recipient)
Any Company (Business/Institution name, if applicable)
5678 Not Here Avenue (Street Address)
Another Town, NY (City, State ZIP)
Dear Ms. Garcia: (Notice the use of a colon after the greeting)
Introductory Paragraph: Use this paragraph to explain your purpose for writing. This paragraph should probably include three or four sentences.
Second Paragraph: Notice the spacing and lack of indentations in this format. This modern business letter style is called block format. Use single-spacing for paragraphs, and leave an extra space between paragraphs. This second paragraph can include supporting details or additional information about why you are writing. A length of 3–5 sentences is a good guide for a second paragraph.
Concluding Paragraph: Summarize your earlier statements. Provide any additional contact information. Thank the recipient for his or her time. Two to three sentences is a good length for a concluding paragraph.
Sincerely,
(Other possible closings include Respectfully or Truly Yours)
(Leave 3–4 spaces so you have room to sign your name)
Any Student (Type your name) B U S I N E L T R

10. F R I E N D L Y T 1234 Any Street (Your street address)
My Town, OH (City, State ZIP)
July 12, 2007 (Current Date)
Dear John, (Notice the use of a comma after the greeting)
Introductory Paragraph: Use this paragraph to explain your purpose for writing. Try to include at least 3–4 sentences. Friendly letters are a form of casual correspondence, so the number of paragraphs and sentences per paragraph can vary greatly.
Notice the lack of spacing between paragraphs and the use of indentation to indicate the beginning of a new paragraph. This is a more traditional letter format. Also note the indentation of the heading information (your address area) and how it aligns with the closing information below.
You may choose to use block format (as featured in the Business Letter Sample) if you prefer. As shown in this Friendly Letter Sample, no Inside Address (the recipient’s address) is needed. Many friendly letters even omit the sender’s address and just use the date as a heading.
(Closing options in a friendly letter are more numerous and often casual)
Sincerely,
Your Signature
(Sign your name after the closing. Your name does not need to appear typed beneath your signature in a friendly letter as it does in a business letter.) F R I E N D L Y T